ARM 42.15.427. DEDUCTION FOR HOUSEHOLD AND DEPENDENT CARE EXPENSES

(1) For a married couple to claim a deduction for qualified employment related household and dependent care expenses, both spouses must be gainfully employed. For the purpose of his deduction gainful employment means: (a) full-time, part-time or temporary employment where both of the spouses are employed at the same time. (b) full-time, part-time or temporary employment where one of the spouses is employed and the other is unable to care for himself/herself because of physical or mental illness. (2) Household and dependent care expenses are employment related expenses for the periods of time in a day a taxpayer is gainfully employed.